61.assessed level of material misstatement risk 重大错报风险的评估水平 uArR\k(
62.simall business 小规模企业 84'?um
63.accounting system 会计系统 Y;,Hzmbs6w
64.test of control 控制测试 8a9RML}G<
65.walk-through test 穿行测试 .j
U Z
66.communication 沟通 W<NmsG})_g
67.flow chart 流程图 ?vu_k 'io
68.reperformance of internal control 重新执行 ^n9a" qz
69.audit evidence 审计证据 ~s#e,Kav"
70.substantive procedures 实质性程序 IZ 8y}2
71.assertions 认定 snYr9O[E6
72.esistence 存在 Zm(dY*z5:J
73.occurrence 发生 Ziz=]D_
74.completeness 完整性 Jf)3< ~G
75.rights and obligations 权利和义务 &!jq!u$(
76.valuation and allocation 计价和分摊 pCC 7(Ouo
77.cutoff 截止 ANMYX18M
78.accuracy 准确性 <*u C
79.classification 分类 hmZvIy(
80.inspection 检查 zE`R,:VI
81.supervision of counting 监盘 nLy#|C
82.observation 观察 `
U{mbw,
83.confirmation 函证 bC~~5Cm
84.computation 计算 A62<]R)n
85.analytical procedures 分析程序 i[150g?K
86.vouch 核对 \&a.}t
87.trace 追查 :[sOKV i
88.audit sampling 审计抽样 xhw-2dl*H
89.error 误差 EA|k5W*b
90.expected error 预期误差 aV>aiR=
91.population 总体 5j eO"jB
92.sampling risk 抽样风险 v7IzDz6gF
93.non- sampling risk 非抽样风险 sS!w}o2X
94.sampling unit 抽样单位 \cQ .
|S
95.statistical sampling 统计抽样 DA"}A`HfI
96.tolerable error 可容忍误差 %6ub3PLw8
97.the risk of under reliance 信赖不足风险 H{V)g
98.the risk of over reliance 信赖过度风险
s&'BM~WI
99.the risk of incorrect rejection 误拒风险 lJ{V
100. the risk of incorrect acceptance 误受风险 ?t rV72D
101.working trial balance 试算平衡表 Ue$zH"w
102.index and cross-referencing 索引和交叉索引
g:<?
103.cash receipt 现金收入 )"`!AerJ
104.cash disbursement 现金支出 t`G)b&3_O
105.bank statement 银行对账单 '<@=vGsye
106.bank reconciliation 银行存款余额调节表 ;;V\"7q'
107.balance sheet date 资产负债表日 9`"DFFSMS
108.net realizable value 可变现净值 *Oo &}oAj
109.storeroom 仓库 ?_q+&)4-o
110.sale invoice 销售发票 4/*H.Fl
111.price list 价目表 [f!O6moR6
112.positive confirmation request 积极式询证函 !@g)10u
113.negative confirmation request 消极式询证函 V5"HwN+`
114.purchase requisition 请购单 LdTd
Q,s<
115.receiving report 验收报告 a<m-V&4x
116.gross margin 毛利 4;KWG}~[o
117.manufacturing overhead 制造费用 =Q(vni83<
118.material requisition 领料单 KJh,,xI>by
119.inventory-taking 存货盘点 v27Ja .tA
120.bond certificate 债券 iOqk*EL_r\
121.stock certificate 股票 0^~\COa
122.audit report 审计报告 6EJVD!#[K
123.entity 被审计单位 /#S>sOg2xq
124.addressee of the audit report 审计报告的收件人 2cf' ,cv@8
125.unqualified opinion 无保留意见 UG2w 1xqHw
126.qualified opinion 保留意见 [@"wd_f{l
127.disclaimer of opinion 无法表示意见 H4<Nnd\
128.adverse opinion 否定意见